General.

(a) Structure of the other income accounts. The other income accounts are designed to reflect both operating and nonoperating income items including taxes, extraordinary items and other income and expense items not properly included elsewhere. (b) Other income accounts listing. Account title Other operating income and expense: Other operating income and expense 7100 Operating taxes: Operating taxes 7200 Nonoperating income and expense: Nonoperating income and expense 7300 Nonoperating taxes: Nonoperating taxes 7400 Interest and related items: Interest and related items 7500 Extraordinary items 7600 Jurisdictional differences and non-regulated income items: Income effect of jurisdictional ratemaking difference—net 7910 Nonregulated net income 7990 [82 FR 20843, May 4, 2017]